公務人員退休制度改革之探討   全文下載

Research on the Innovation of Civil Service Retirement System

退撫改革自民國84年7月1日實施至今，產生諸多的問題，例如退休人員退休所得替代率過高、退休平均年齡過低、變相鼓勵自願提前退休以及擇領月退休金、給付月退休金年齡過低⋯⋯等等情事，該等情事實際上與社會正義及制度的合理性產生諸多扞格。是以，公務人員退休制度時至今日，實有予以重新檢討與改革修正之必要。為釐清問題的所在以及提出對問題解決之對策，本文從社會福利理論、社會政策以及法理學的面向，就公務人員退休制度之改革予以分析探討。有關探討之內容，係從現職公務人員之年齡與年資之分布以及退休之人數與退休之年齡分布討論公務人員退休制度潛存之危機、從正義面向討論公務人員退休所得替代率、建立一個公平合理的退休制度以及對「公務人員退休法修正草案」之擇要評述等項，分別深入檢討與分析。希望藉此能夠釐清問題的本質與根源，讓公務人員退休制度得以回應社會變遷以及落實真正退休餘年之安養照顧與基本物質生活之保障。

The innovation of civil service retirement benefits scheme has been established since July 1, 1995. There are many problems occurred to date. For example, much higher substitution rate of payments, low average retirement age, applying for voluntary early retirement and monthly retirement pension be encouraged unreasonably, monthly retirement pension in the younger age, etc. In fact, all the above are not reasonable circumstance of the system for a fair and just society.
Therefore, it is necessary to re-criticize and amend the innovation of contemporary civil service retirement system. It would be written remarks giving some analyzing and criticizing on the theory of social welfare, social policy, and the theory of law in order to define the problem and advance the strategy for solution.
The contents of criticizing and analyzing will be mostly treated in the distribution of civil servants current, working as well as and retired age and number that affects on the potential finance crisis of retirement system of civil servant, concerning justice substitution rate of payments to retirement of civil servant, establishing a fair and reasonable system of retirement benefits, and the amendment to“the draft of Civil Service Retirement Act.”
We hope that the essence and root of problem can be defined clearly in more detail. Furthermore, the retirement scheme of civil servant should be reactive to the change of society, and the civil servants are ensured adequate care as well as provided basic material comforts in retirement.